Training Program Results From School District Audit

KISSIMMEE — Training sessions for bookkeepers and other employees who deal with money in the school district now will be standard practice as a result of an audit conducted earlier this year.

An audit of the Adult Education Center's finance records showed about $700 missing from its account. The report recommended the training programs as a method of attaining tighter internal controls.

The county school board Tuesday night accepted the findings of the audit.

Bill Collins, the district's internal auditor, told board members recommendations made in an outside audit have been implemented.

''We think that the system has been restored,'' he said.

An audit of the center's records was made after its bookkeeper, Druvonda Woods, resigned in January, said Bill Vogel, deputy superintendent for personnel. He said the district's auditor reviews internal accounts yearly and when personnel changes occur, such as Woods' resignation.

After investigating the center's finance records, district auditors found $738.12 missing, Vogel said. An outside investigation, which examined records between July 1, 1987, and Feb. 29, was conducted, Vogel said Tuesday. The school board authorized the audit.

Since Woods' Jan. 19 resignation, temporary help from within the district has kept accounts up to date, Vogel said. Next year, the department will be restructured and some positions upgraded. The bookkeeper's responsibilities will be divided among other positions.

Training sessions and other programs are being established for bookkeepers and others involved in handling money, Vogel said. The changes are an outgrowth of recommendations made in the report.

Woods, who worked as a bookkeeper at the center from Dec. 17, 1986, to Jan. 19, said Monday she accepted the audit's findings. However, she said she did not take the money, nor did she know who would have.

The audit report states that Woods maintained records until Oct. 16, 1987: ''While the money was coming in to the bookkeeper and being held, some of it disappeared. . . . The facts are that the money was the responsibility of the bookkeeper at the time of its loss, and that the bookkeeper understood that it was her responsibility.''

Woods agreed, but said registration at the center was hectic and it was possible receipts were lost or money miscounted.

As to why she did not make deposits for several months, Woods said: ''It was probably just put in the file cabinet and just not gotten around to.''

She said she resigned because she was ''burned out'' and often found her work load too heavy.

Before the auditor's investigation was completed, Woods offered to reimburse the school board for the missing money. She made a $32.62 payment dated April 11.

According to the contract drawn up by school board attorney Norman Smith, Woods has agreed to pay $250 every month until the full amount has been restored.